Core Viewpoint - The implementation of the new tax reporting regulations for internet platform enterprises aims to reduce the tax burden on gig economy workers, such as delivery personnel and service providers, without increasing their tax liabilities [1][2][3] Group 1: Tax Reporting Regulations - Starting from October 1, internet platform enterprises are required to report identity and income information of their operators and workers [1] - Workers engaged in delivery, transportation, and domestic services who are eligible for tax exemptions are not required to report their income [1] Group 2: Tax Withholding Methods - The new cumulative withholding method allows for a higher deduction amount and lower withholding rates, benefiting platform workers significantly [2] - Workers with monthly incomes below 6,250 yuan are exempt from withholding taxes, and those with higher incomes can apply for tax refunds based on various deductions during annual tax reconciliation [2] Group 3: Additional Tax Regulations - The announcement also clarifies regulations regarding value-added tax (VAT) and related fees, allowing workers to enjoy VAT exemptions for monthly sales below 100,000 yuan [3] - Concerns about potential over-deduction by platforms are addressed, with assurances that platforms must comply with tax laws and cannot transfer tax obligations to workers [3]
明确!外卖员、快递员等年收入12万元以下 基本无需纳税
Ren Min Ri Bao·2025-10-04 01:48